Abstract:
This research aimed to study 1) the level of the strategic performance-based budgeting of primary schools, 2) the level of factors related to the strategic performance - based budgeting of primary schools, and 3) the factors affecting the strategic performance-based budgeting of primary schools.
The samples consisted of 222 school administrators and financial and supply staffs in primary schools in Pathum Thani Province. They were selected by using multi - stage sampling. The research instrument used for collecting data was a five-point Likert scale questionnaire. The data were analyzed by using percentage, mean, standard deviation, Pearsons product moment correlation coefficient, and multiple regression analysis the enter method.
The result of the research revealed that 1) the overall level of the strategic performance-based budgeting of primary schools in Pathum Thani Province was at a high level, 2) the overall level of factors related to the strategic performance - based budgeting of primary schools was at a high level, and 3) the factors affecting the strategic performance - based budgeting of primary schools were motivation, information availability, and knowledge. These factors could predict the strategic performance-based budgeting at 71.40 % at the significance level of .01. However, the participation factor were able to insignificantly predict the strategic performance based budgeting.